HLS 17RS-235 REENGROSSED
2017 Regular Session
HOUSE BILL NO. 145
BY REPRESENTATIVES GAROFALO, ROBBY CARTER, CREWS, CROMER,
JENKINS, MAGEE, AND GREGORY MI LLER
TAX/AD VALOREM-EXEMPTION: (Constitutional Amendment) Establishes an ad
valorem property tax exemption for the surviving spouse of a person who died while
performing their duties as an emergency medical responder, technician, or paramedic
1 A JOINT RESOLUTION
2Proposing to amend Article VII, Section 21(M)(1) of the Constitution of Louisiana, relative
3 to ad valorem tax exemptions; to authorize an exemption for certain property owned
4 by the surviving spouse of a person who died while performing duties as an
5 emergency medical responder, technician, law enforcement or fire protection officer,
6 paramedic, or volunteer firefighter; to provide for eligibility; to provide for
7 effectiveness; to provide for submission of the proposed amendment to the electors;
8 and to provide for related matters.
9 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
10elected to each house concurring, that there shall be submitted to the electors of the state of
11Louisiana, for their approval or rejection in the manner provided by law, a proposal to
12amend Article VII, Section 21(M)(1) of the Constitution of Louisiana, to read as follows:
13 §21. Other Property Exemptions
14 Section 21. In addition to the homestead exemption provided for in Section
15 20 of this Article, the following property and no other shall be exempt from ad
16 valorem taxation:
17 * * *
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1 (M)(1) For ad valorem taxes due in 2017 and thereafter, an There is hereby
2 established an exemption from ad valorem tax for the total assessed value of the
3 homestead of the unmarried surviving spouse of a person who died while on active
4 duty as a under the conditions enumerated in Subsubparagraph (1)(a) or (b) of this
5 Paragraph, and if the conditions established in Subsubparagraph (1)(c) of this
6 Paragraph are met.
7 (1)(a) For ad valorem taxes due in 2017 and thereafter, the exemption shall
8 apply beginning in the tax year in which any of the following persons died or 2017,
9 whichever is later:
10 (i) A member of the armed forces of the United States or the Louisiana
11 National Guard who died while on active duty, or while performing their duties as
12 a.
13 (ii) A state police officer, or a who died while on duty.
14 (iii) A law enforcement or fire protection officer who qualified for the salary
15 supplement authorized in Section 10(D)(3) of this Article is entitled to an exemption
16 from ad valorem tax for the total assessed value of their homestead. The exemption
17 shall apply beginning in the tax year in which the person died or 2017, whichever is
18 later, and shall be applicable only if all of the following conditions are met: who died
19 while on duty.
20 (b) For ad valorem taxes due in 2018 and thereafter, the exemption shall
21 apply beginning in the tax year in which any of the following persons died or 2018,
22 whichever is later:
23 (i) An emergency medical responder, technician, or paramedic, as such terms
24 may be defined by law, who died while performing the duties of their employment.
25 (ii) A volunteer firefighter, verified by the Office of the State Fire Marshal
26 to have died while performing firefighting duties.
27 (iii) A law enforcement or fire protection officer who died while on duty and
28 who would have qualified for the salary supplement authorized in Section 10(D)(3)
29 of this Article if he had completed the first year of his employment before his death.
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HB NO. 145
1 (a)(c)(i) The property is eligible for the homestead exemption and the
2 property was the residence of the member of the armed forces of the United States
3 or the Louisiana National Guard, the state police officer, or the law enforcement or
4 fire protection officer when the member or officer died. a person listed within
5 Subsubparagraph (a) or (b) of this Subparagraph at the time of that person's death.
6 (b) (ii) The surviving spouse has not remarried.
7 (c) (iii) The surviving spouse annually provides evidence of their eligibility
8 for the exemption in accordance with the requirements of Subparagraph (2) of this
9 Paragraph.
10 * * *
11 Section 2. Be it further resolved that this proposed amendment shall be submitted
12to the electors of the state of Louisiana at the statewide election to be held on October 14,
132017.
14 Section 3. Be it further resolved that the provisions of the amendment contained in
15this Joint Resolution shall become effective on January 1, 2018.
16 Section 4. Be it further resolved that on the official ballot to be used at the election,
17there shall be printed a proposition, upon which the electors of the state shall be permitted
18to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
19follows:
20 Do you support an amendment to authorize an exemption from ad valorem
21 property tax for the total assessed value of the homestead of an unmarried
22 surviving spouse of a person who died while performing their duties as an
23 emergency medical responder, technician, paramedic, volunteer firefighter,
24 or a law enforcement or fire protection officer? (Effective January 1, 2018)
25 (Amends Article VII, Section 21(M)(1))
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DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 145 Reengrossed 2017 Regular Session Garofalo
Abstract: Authorizes an exemption from ad valorem property tax for the total assessed
value of the homestead of the unmarried surviving spouse of a person who died
while performing their duties as an emergency medical responder, technician,
paramedic, volunteer firefighter, or law enforcement or fire protection officer.
Present constitution authorizes the imposition of ad valorem property taxes by local
governing authorities.
Present constitution authorizes an ad valorem property tax exemption for ad valorem taxes
due in 2017 and thereafter for the total assessed value of the property of the unmarried
surviving spouse of a person who died while on active duty as a member of the U.S. armed
forces or La. National Guard, or while performing their duties as a state police officer, or a
law enforcement or fire protection officer who qualified for state supplemental pay.
Present constitution establishes the following eligibility requirements for the exemptions:
(1)The property is eligible for the homestead exemption and was the residence of the
member or officer when they died.
(2)The surviving spouse has not remarried.
(3)The surviving spouse annually provides evidence of their eligibility for the
exemption.
Present constitution requires that each assessor establish a procedure whereby a person may
annually apply for the exemption, which includes the submission of certain documents
concerning proof of the death and the surviving spouse's marital status.
Present constitution further authorizes a continuance of the exemption for a different
property under certain circumstances.
Proposed constitutional amendment, beginning Jan. 1, 2018, authorizes the exemption
provided for in present constitution for the surviving spouse of a person who died on or after
Jan. 1, 2018, while performing their duties as:
(1)An emergency medical responder, technician, or paramedic, as such terms may be
defined by law.
(2)A volunteer firefighter, verified by the Office of the State Fire Marshal to have died
while performing firefighting duties.
(3)A law enforcement or fire protection officer who would have qualified for state
supplemental pay if they had completed their first year of employment before their
death.
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HB NO. 145
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Oct. 14, 2017.
Effective Jan. 1, 2018.
(Amends Const. Art. VII, §21(M)(1))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
original bill:
1. Add authorization for the exemption for certain volunteer firefighters and certain
law enforcement and fire protection officers.
The Committee Amendments Proposed by House Committee on Civil Law and
Procedure to the engrossed bill:
1. Add technical amendments.
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